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Hoi, C.H., Wu, Q. and Zhang, H. (2013) Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activity. Accounting Review, 88, 2025-2059.
https://doi.org/10.2308/accr-50544

has been cited by the following article:

• TITLE: Corporate Social Responsibility Disclosure, Political Connection and Tax Aggressiveness: Evidence from China’s Capital Markets

  AUTHORS: Xiaodan Chen

  KEYWORDS: Corporate Social Responsibility Disclosure, Political Connection, Tax Aggressiveness

  JOURNAL NAME: Open Journal of Business and Management, Vol.6 No.1, January 25, 2018

  ABSTRACT: Corporate social responsibility disclosure, political connection and tax aggressiveness have become the focus of the media. By using samples of China’s listed firms from 2008 to 2014, this study examines the relationship among corporate social responsibility disclosure, political connection and tax aggressiveness. The results show that corporate social responsibility disclosure significantly strengthens the possibility of tax aggressiveness; firms with no or less close political connections can make use of the disclosure of corporate social responsibility to do tax aggressiveness. Furthermore, the change of political connection can significantly weaken the positive association between corporate social responsibility disclosure and tax aggressiveness. However, some data are collected by hands and that may cause some deviations. These findings help governments, managements and investors evaluate firm’s behavior and make decisions.